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1640 Uppsatser om Financial reporting - Sida 65 av 110

Att förstå omorganisationer : En studie av det svenska krisberedskapsområdet 2000-2010 

Essay in Political Science, C-level, by Camila Alvarez Cea, spring semester 2010. Tutor: Alf Sundin?Reality or a Political Mirage? ? A Study of the Swedish Press Views on the Health Insurance Reform in the USA? The purpose of this essay is partly to examine whether the picture that Swedish press presents of the health insurance reform in the US, which is part of the Patient Protection and Affordable Act bill, will be of crucial importance to the possibilities that the American population has to receive health insurance. The main research question is accordingly: ?Does the picture that Swedish press presents of the health insurance reform in the USA, seem like something that will be of radical importance to the possibilities of the population to receive healthcare?? The purpose is also to examine in which model (demand or market) the opinions of the Swedish press fits. This purpose will be answered by using three specific questions asking whether their opinions differ when it comes to three criterions: organization, financing/resources and delivery systems.

Hur förändras en organisation av en lagändring? : En undersökning av Prostitutionsgruppens organisation

The purpose of this essay is to examine Prostitutionsgruppens ("Prostitution group") concrete operation, its organisation and how the group have changed since sexköpslagens ("sexbuy law") incorporated.Prostitutionsgruppen was founded in 1981 and have been working against prostitution. Their main goal is to reduce the damage of prostitution. Their work consists of treatment and reaching out to help prostitutes. Another part of their work is to change the public attitude towards prostitution. They act as intermediary of the knowledge they have gained through meeting people in prostitution.I have interviewed one social worker in the group and researched earlier literature.

Piotroski ur ett riskperspektiv : En empirisk studie av 3- samt 4-faktors CAPM

An efficient market implies that the use of fundamental analysis should not result in excess return, and that any return exceeding the market average can be explained by compensation for risk, accord-ing to The Capital Asset Pricing Model (CAPM). The focus of this study is to test whether the suc-cessful investment strategy developed by Piotroski (2000) generates excess return on American data, after risk adjustment by using Fama & French?s (1993) 3-factor and Carhart?s (1997) 4-factor CAPM. Initially we form stock portfolios based on companies characterized by high book-to-market values, additionally, we divide them into different performance classes by ranking them with Piotroski?s (2000) measure of financial performance, F_SCORE.

Idealkonstruerade offer och gärningsmän i en verklig värld : En analys av fyra omskrivna sexualbrottsfall i svensk rikstäckande dagspress under 2000-talet med fokus på genus, etnicitet och social bakgrund

We have chosen to analyze how four well known sex crimes were presented in the Swedish national daily newspapers in the 2000s. We chose this topic because sex crimes are considered one of the most terrible crimes. Sex crimes involve the media and upset the society. Our purpose was to analyze if we could identify stereotypes and prejudices about sex crimes in the press reports.The four sex crimes were: Rissne case in 2000, Tumba case in 2003, Hagamannen case in 2006 and the Stureplan case in 2007. We have read all the news stories from the Swedish national daily newspapers Svenska dagbladet and Expressen about our four cases.

Räntabilitet och kapitalstruktur i svenska börsbolag: En analys av utvecklingen från 1990 till 2004

The aim of this thesis is to describe the development of profitability and capital structure in Swedish quoted companies during the period of 1990 to 2004. Further, the aim is to determine the relationship between profitability and leverage in order to conclude whether the choice of capital structure supports the pecking order theory or the trade-off theory of capital structure. The findings show that return on assets fluctuates between 3 and 11 percent and that return on equity fluctuates between 3 and 22 percent during the period. Further, the leverage and the cost of debt have decreased. This indicates lowered financial risk in Swedish quoted companies in the period between 1990 and 2004.

Generationsskifte i jordbruket : en studie om känslor och platsanknytning

Problem: Det finns skillnader kring hållbarhetsredovisning mellan länder när det gäller reglering, tillämpning av GRI:s (Global Reporting Initiatives) riktlinjer, intressenternas makt att påverka med flera. Dessa skillnader kan ha uppstått på grund av många orsaker men i denna uppsats kommer det att utredas om kulturen kan förklara dessa skillnader.  Syfte: Syftet med denna uppsats är att beskriva och förklara i vilken utsträckning kulturen har en inverkan på hur de olika nordiska länderna väljer att lagstifta kring hållbarhetsredovisning och hur företagen tillämpar GRI:s riktlinjer. Men även om intressenternas makt att påverka företagen att göra en hållbarhetsredovisning har någon förklaring i kulturen.Metod: Den insamlade datan är huvudsakligen kvalitativ men har kompletterats med en del kvantitativ data. Insamlingen har skett genom litteratursökning, telefonintervjuer och en e-mailkontakt.

Obligatorisk redovisning av sjukfrånvaro : är lagens syfte uppfyllt?

AbstractFrom 1st of July 2003 it is compulsory for companies with an average number of ten employees the latest two financial years to account sick leave in the annual report.The government?s purpose with accounting of sick leave was partly to evoke an action from the companies? side in terms of motion as an effect due to the awareness of the level of the sick leave. The government was of the opinion that the companies had too deficient knowledge in sick leave and that the knowledge about causes and costs had to increase.In this paper three companies affected by the compulsory accounting of sick leave have been interviewed. The paper defines to only concern private companies. The companies were interviewed in purpose to form an opinion of whether the companies have changed their health promoting actions due to the application of the law.

Får vi lov? : IKEA:s etablering i Karlstad sett ur ett resursberoendeperspektiv

IKEA is probably one of the most well known Swedish companies in the world. During thepast decades millions of people all across the globe have decorated their homes according tothe style of IKEA. But just exactly how big and influential are they? Many, if not to say all,municipalities in Sweden wants IKEA to establish and build their famous stores in one oftheir towns. But at what cost? When deciding on a municipality to establish in, IKEAnormally tends to have an advantage when it comes to controlling the conditions and terms ofthe establishment.To undertake this dissertation I use a theory based upon the inter-organizational theoriescalled resource dependency theory.

Klassificering av utländska dotterföretag

Background: Companies often invest in foreign subsidiaries and that gives rise to translation exposure. Translation exposure arises with the consolidation of the foreign subsidiary and depends on the rate of exchange that are used for translation of the foreign subsidiary. In time several different methods of translation and recommendations has been developed. Companies listed on OM Stockholmsbörsen shall follow RR8. According to RR8 a classification of foreign subsidiaries as indipendent or integral to the parent company determines which method of translation that should be used.

Betjäningskostnader i olika distributionskanaler: En fallstudie av ett svenskt bokförlag

In a time of economic turmoil and financial crisis profitability matters rise higher and higher on company agendas. Many companies are pressured to find profitability to avoid layoffs or even bankruptcy. Profitability essentially depends on the margin on the product or service sold and the costs associated with selling these products or services and hence these areas are of vital importance if companies are to improve profitability. Previous research has focused, for the most part, on product profitability while customer profitability has received less attention. This study is based on a case study of a Swedish publishing house and aims to investigate how the company?s Cost-to-Serve varies between its distribution channels.

Familjeägda turistföretag : Succé med succession för landsbygdsdestinationer?

This paper examines family owned tourism businesses with a special focus on succession. In Nordic countries tourism has been widely promoted and used in rural development as a replacement economy for ?traditional? livelihoods based on rural production. Because the tourism and hospitality industry, especially in rural areas, is dominated by family enterprises, the topic of succession is of great relevance for tourism and tourism destinations. This paper looks at family businesses? special characteristics, challenges and advantages in terms of ownership structure, lifestyle, motivations, employees and destination impact.

Statens fastighetsverk -betalformad styrning i en funktionsdriven organisation

The National Property Board (SFV) has been appointed by the Swedish government to administer all property of cultural value owned by the Swedes collectively. The commission includes maintaining the soul and character of each individual building, to adapt these buildings to present needs and requirements, and furthermore making them available to the public. The return on equity demanded by the government is based on the CAPM used within the real estate industry. The theoretical assumption that organizations are either function-driven or pay-driven will serve as a starting point, after which SFV will be defined as a function-driven organization with a pay-formed management control system. This paper aims to examine how applying a pay-formed management control system will affect a function-driven organization.

Datorbaserad rapportering av biverkningar och symptom vid cytostatikabehandlad avancerad bröstcancer

Syftet är att beskriva symtom och biverkningar som kvinnor med avancerad bröstcancer och cytostatikabehandling rapporterat i ett datoriserat rapporteringssystem före läkarbesök. Undersöka tillfredsställelsen med detta system; se om det finns en skillnad mellan äldre och yngre; undersöka kvinnornas uppfattning om vad som kan förbättras i uppföljningen av symtom/biverkningar samt stödet från läkare. Detta är en kvantitativ, deskriptiv tvärsnittsstudie baserat på rapporteringssystemets databas samt enkätundersökning. Biverkningarna trötthet, smärta och nervpåverkan rapporterades mest frekvent. Tidsåtgången för rapportering ansågs utav de flesta vara kort eller mycket kort och formuläret upplevdes av majoriteten vara ganska lätt till mycket lätt att använda oberoende av datorvana. Läkaren ansågs från hög grad till mycket hög grad vara ett stöd i att hantera symtom och biverkningar av två tredjedelar av respondenterna.

Ideella organisationer - självständiga samhällsaktörer eller kommunens förlängda arm? : En studie om homogeniseringstryck och kontroll

This thesis examine if social voluntary organisations are independent or if they are being regulated by the public sector. We ask how free the organisations are since they get so much support and funding from the municipality. This is examined by looking at the homogenisation pressure, which means that organisations are being exposed by a pressure to become more similar. The control that the municipality has over the organisations is another aspect in this paper. The study focuses on the relation between the municipality of Linköping and three social voluntary organisations and their characteristics.

Rapportering vid överflyttning av patient : En kommunikativ konst

Bakgrund: En stor del av vårdskadorna som uppstår i vården beror på brister i kommunikation. Rapportering är en del av det dagliga arbetet som sjuksköterska, där målet är att föra vidare information om en patientens tillstånd för att säkerställa den fortsatta vården och patientsäkerheten.Syfte: att beskriva hur anestesisjuksköterskan och vårdavdelningens sjuksköterska ser på rapportering vid överföring av patient från UVA till vårdavdelning.Metod: Kvalitativ studie. Studien har analyserats med hjälp av innehållsanalys där ett tema, två kategorier och nio subkategorier har framkommit. Fokusgruppsintervjuer med sammanlagt tio sjuksköterskor från vårdavdelningar med erfarenhet av att hämta patienter på UVA samt åtta sjuksköterskor från anestesin.Resultat: För att en rapport skall bli bra krävs att rapporten följer en viss procedur och struktur. Det är viktigt att rapporten följer en röd tråd och att informationen inte blir överflödig.

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